1. Introduction to Financial Accounting 2. Financial Statements 3. Analyzing and Recording Financial Transactions EXAMINATION 1 4. Adjusting and Closing Entries 5. The Preparation of the Worksheet 6. Accounting for a Merchandising Business EXAMINATION 2 7. Cash and Short-Term Investments 8. Inventories 9. Receivables and Payables EXAMINATION 3 10. Fixed Assets, Depreciation, and Intangible Assets 11. Liabilities 12. Corporations EXAMINATION 4 13. Partnerships 14. Financial Statement Analysis 15. Statement of Cash Flows 16. Accounting for Multinational Operations EXAMINATION 5